E&M

The Planning and Control system is at the center of a revolution that goes beyond updating existing practices. The evolving concept of company value – now based on operational efficiency, innovation and growth, risk management and sustainability – is pushing controllers to take on a new role. The most recent GMAP principles outline a framework that integrates predictive analytics, strategic value assessment, responsible management, and effective communication. This transformation calls for new skills and interdisciplinary approaches, with controlling becoming a strategic function geared toward creating sustainable value and providing integrated decision-making support.